Goods and Services Tax

GST Input Tax Credit on expenses incurred to contain Coronavirus Most of the GST taxpayers are getting their office premises/building sanitized and special arrangements are being made to ensure proper hygiene to avoid spread of Covid-19 amongst the employees. Moreover most of the companies are taking special consideration for their employees who had recently traveled from outside India. Now the question arises whether credit of input tax paid on the expenses made to avoid spread of disease would be eligible or not and whether if the taxpayer is an exporter or supplier to SEZ unit, whether he will be eligible for refund under GST Act or not. The provisions of Input Tax Credit are governed by Section 16 read with Section 17(5) of the CGST Act 2017. Under normal circumstances a taxpayer certainly fulfills the conditions prescribed u/s 16(2) of the CGST Act 2017 which are as under: (a)   He is in possession of a tax invoice (b) He has received the goods/se